How to open a branch of a foreign company in Poland

Poland is one of the most attractive countries for doing business in Europe. Its stable economy, favorable geographic location, and membership in the European Union make the country an excellent platform for entering the European market. This is why many foreign companies are eager to open a branch in Poland.

We will assist you in opening a business in Poland and registering it correctly.

What are the benefits of registering a branch in Poland?

  • Tax incentives – Poland offers various incentives for foreign investors, including reduced tax rates in special economic zones. Subsidies and grants are available for certain industries.
  • Access to the EU market – the ability to sell goods and services throughout Europe without additional customs duties, which reduces costs and increases competitiveness.
  • Ease of doing business – Polish legislation complies with EU standards, making the registration and operation process predictable and straightforward.

Which companies can open a branch?

Almost any company registered outside of Poland can establish a Polish branch if its activities comply with local legislation. However, some sectors require additional permits, such as the financial sector, the medical and pharmaceutical industries, and the production of alcohol and tobacco products. It is important to check in advance whether your business falls under any regulated activities.

The difference between a branch and a subsidiary

Before you begin the process of registering a branch in Poland, it is important to understand the difference between a branch and a subsidiary.

  • A branch is completely dependent on the parent company. It is not an independent legal entity and acts on behalf of the foreign enterprise. This means that the parent company bears full responsibility for the branch's obligations.
  • A subsidiary company (Sp. z oo) is an independent enterprise with its own legal personality, liability, and tax status. It can enter into transactions, own assets, and bear its own legal liability.

In accounting terms, the Polish branch maintains its records as part of the parent company, while the subsidiary is obliged to maintain full financial statements in accordance with Polish law.

The decision on the form of representation affects the corporate structure, taxation, liability and investment opportunities.

Legal requirements for opening a branch

To open a branch in Poland, you need to take into account a number of legal regulations. The main regulatory documents are:

  • The Commercial Code of Poland defines the rules for conducting business activities, including regulation of the activities of branches of foreign companies.
  • The Business Activity Act regulates the rights and obligations of foreign companies and guarantees their protection on an equal basis with Polish organizations.
  • International reciprocity agreements may impose restrictions or provide additional benefits for foreign companies depending on their country of registration.

Certain types of businesses require licensing. For example, financial services, medical activities, or construction may require additional permits. There are also restrictions for businesses from countries with which Poland does not have international reciprocity agreements.

Stages of branch registration:

1. Preparatory stage

  • Conduct a market analysis to determine the viability of business in Poland.
  • Consult a legal advisor to select the form of registration and the optimal tax regime.
  • Determine the address of the branch office that will be used for registration. Renting an office may be mandatory depending on the type of business.
  • Prepare the statutory documents and corporate resolution establishing the branch. Polish translations must be notarized.

2. Registration in the National Court Register (KRS)

The procedure begins with filing a KRS application. This will require:

  • The Articles of Association of the parent company with a notarized translation into Polish.
  • Decision of the head office to open a Polish representative office.
  • Details of the company representative who will be responsible for the branch in Poland.
  • Payment of registration fee.

Processing times range from several weeks to two months. When submitting documents, it's important to ensure that all information complies with KRS requirements, as errors may result in registration denial.

3. Obtaining NIP and REGON

After entering an entry into the KRS, it is necessary to register with the tax office to obtain a NIP identification number and with the statistical office to obtain a REGON number.

4. Opening a bank account

The branch will need a corporate account with a Polish bank. Important points:

  • Some banks require the personal presence of the branch director when opening an account.
  • It is better to choose banks with experience working with foreign companies, for example, PKO Bank Polski, Santander Bank Polska or ING Bank.
  • It is important to clarify in advance the requirements for minimum authorized capital (if required) and the availability of online banking.

5. Registration in ZUS

If a branch plans to hire employees, it must register with the Social Insurance System (ZUS). Mandatory contributions include:

  • Pension insurance.
  • Health insurance.
  • Accident Insurance Fund.
  • Labor Fund.

Taxes and accounting for a branch

The Polish branch is required to maintain accounting records in accordance with local standards. Main taxes:

  • Corporate Income Tax (CIT) – 19%.
  • Value Added Tax (VAT) – standard rate 23%, but reduced rates are possible in certain cases.
  • Personal Income Tax (PIT) for employees.

A simplified taxation system is possible, but its application depends on the type of activity of the branch.

We will assist you in opening a business in Poland and registering it correctly.

Conclusion

Opening a branch in Poland is a complex but rewarding step for business. It's important to prepare all the necessary documents in advance, select a reliable company representative, and consider all legal nuances. Poland offers favorable conditions for foreign investors, making it an attractive location for business expansion.

To ensure the process goes smoothly, it's worth using the services of professional consultants and legal agencies who can help you complete all the formalities and avoid mistakes.

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Damien Vice

02/11/2025

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Andrii Melnychuk

26/08/2025

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Anton Mezhuiev

26/08/2025

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Anastasiya Balotnikava

26/08/2025

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Inna

03/08/2025

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Oleksandr Drobyshev

15/07/2025

Все супер

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Yevgeniy Postebailo

14/07/2025

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Aliaksei Seniukovich

11/07/2025

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Gennady Bakunovich

11/07/2025

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